8419.60.10.00 - Machinery containing brazed aluminum plate-fin heat exchangers

This HTS category specifically classifies machinery designed for the liquefaction of air or other gases, provided these machines incorporate brazed aluminum plate-fin heat exchangers. The defining characteristic for inclusion in this code is the presence and critical function of this particular type of heat exchanger within the liquefaction process. Examples of such machinery would include cryogenic air separation units that utilize these specialized heat exchangers for cooling and phase transition of atmospheric gases into liquid form.

The primary distinction for this category lies in its specificity regarding the heat exchanger technology. Its sibling category, 8419.60.50.00, encompasses "Other" machinery for liquefying air or other gases that *do not* feature brazed aluminum plate-fin heat exchangers. Therefore, classification hinges on the material and construction of the heat exchanger; if it is brazed aluminum plate-fin, it falls here; otherwise, it would be classified under the "Other" category.

As this is a leaf node within the HTS, there are no further subcategories. Classification under 8419.60.10.00 is final based on the presence of the specified heat exchanger type and the overall function of liquefying gases. Customs professionals should meticulously verify the construction and material composition of the heat exchanger to ensure accurate classification.